TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

VAT: Recast of Sixth Directive

The Minister for Finance has made Regulations in relation to the recast of the Sixth Directive and the accession of Bulgaria and Romania.

European Communities (Value-Added Tax) Regulations 2006 (S.I. No. 663 of 2006) cater for the entry into force of Council Directive 2006/112/EC of 28 November 2006 (OJ No. L 347 of 11 December 2006) and Council Directive 2006/98/EC of 27 November 2006 (OJ No. L 363 of 20 December 2006).

  • Council Directive 2006/112/EC replaces the Sixth VAT Directive. S.I. No. 663/2006 provides for the updating of the references to the Sixth Directive in the VAT Act.
  • Council Directive 2006/98/EC (OJ No. L 363 of 20 December 2006) deals with the accession to the EU of the Republic of Bulgaria and Romania. S.I. No. 663/2006 amends the application of transitional VAT measures to goods in transit between the two new accession countries (i.e. the Republic of Bulgaria and Romania) and Ireland on 1 January 2007.

eBrief No. 57/2006 is reproduced at Section 2.06.